---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch33/schC/ptII"
level: "part"
label: "Part II"
heading: "Property"
release: "119-102"
url: "https://uscodex.org/usc/26/stD-ch33-schC-ptII"
sections_count: 2
---

# Part II — Property

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 33 — Facilities and Services › Subchapter C — Transportation by Air

## Sections

- [§4271. Imposition of tax](/usc/26/4271.md)
- [§4272. Definition of taxable transportation, etc.](/usc/26/4272.md)